Proposal for a COUNCIL DECISION authorizing certain Member States to apply or to continue to apply to certain mineral oils when used for specific purposes reductions in or exemptions from excise duty, in accordance with the procedure provided for in Article 8(4) of Directive 92/81/EEC
Date: 1995-03-23
Institutions: European Commission
Subjects: environmental protection, excise duty, mineral oil, petroleum product, tax exemption, used oil

COMMISSION OF THE EUROPEAN  COMMUNITIES 

Brussels,  23.03.1995 
COM(95) 93 final 

Proposal  for a 

COUNCIL DECISION 

authorizing certain Member States to apply or to continue to apply to 
certain mineral oils when used for specific purposes reductions in or 
exemptions from excise duty, in accordance with the procedure provided for 
in Article 8(4) of Directive 92/81/EEC 

(presented by the Commission) 

EXPLANATORY  MEMORANDUM 

Pursuant  to  Article 8(4)  of  Council  Directive 92/8 l/EEQYj  on  the  harmonization  of  the  structures  of  excise 
duties  on  mineral  oils,  the  Council,  acting  unanimously  on  a-proposal  from  the  Commission,  may  authorize 
any Member State to introduce, for certain special policy reasons, exemptions from  or reductions in excise duty. 

The Finnish  authorities  have  informed  the Commission  that  they wish  to exempt  from  excise duties waste oils 
which are reused as fuel,  either directly after  recovery or following  a  recycling  process, and  the re-use of which 
is subject  to duty. 

In accordance with the provisions of the Directive, the other Member States have been notified  of this request. 

The Directive provides for periodic review of exemptions and reductions by the Commission.  If it considers that 
they are no longer sustainable because they distort competition or the proper functioning  of the internal  market, 
or  in  view  of  Community  policy  on  environmental  protection,  the  Commission  is  to  present  appropriate 
proposals to the Council.  In any event, it is to present to the Council by 31 December  1996 at the latest a report 
on the exemptions and reductions. 

1  OJ No L 316, 31.10.1992. 

Q> 

Proposal for a 

COUNCIL DECISION 

authorizing certain Member States to apply or to continue to apply to 
certain mineral oils when used for specific purposes reductions in or 
exemptions from excise duty, in accordance with the procedure provided for 
in Article 8(4) of Directive 92/81/EEC 

THE COUNCIL OF THE EUROPEAN UNION, 

Having regard to the Treaty establishing the European Community, 

Having  regard  to  Council Directive  92/81/EEC of  19 October  1992 on  the  harmonization  of the  structures of 
excise duties on mineral oils, and in particular Article 8(4) thereof, 

Having regard to the proposal from the Commission, 

Whereas, pursuant to Article 8(4) of Directive 92/81/EEC, the Council, acting unanimously on a proposal  from 
the Commission, may authorize any Member  State to introduce,  for  certain  special policy  reasons, exemptions 
from or reductions in the excise duty charged on mineral oils; 

Whereas the  Finnish  authorities  have informed  the  Commission  that  they  wish  to  exempt  from  excise  duties 
waste oils which are re-used as fuel,  either directly after  recovery or following  a  recycling process, and the re 
use of which is subject to duty to which the procedure provided for in Article 8(4) should be applied; 

Whereas the other Member States have been informed thereof; 

Whereas it is accepted by the Commission and by all Member States that this exemption are justified  by specific 
policies and do not give rise to distortions of competion or interfere  with the proper functioning  of the internal 
market; 

Whereas  the  exemption  will  be  regularly  reviewed  by  the  Commission  in  order  to  ensure  that  this  are 
compatible  with  the  proper  functioning  of  the  internal  market  or  with  Community  policy  on  environmental 
protection; 

Whereas,  pursuant  to  Article  8(6)  of  Directive  92/81/EEC,  the  Council  is  to  review  the  situation  by 
31 December  1996 at the latest on the basis of a report from the Commission, 

HAS ADOPTED THIS DECISION: 

Article 1 

In accordance with  Article  8(4) of Directive  92/81/EEC  and  notwithstanding  the  obligations  laid  down  in 
Directive 92/82/EEC  of 19 October  1992 on the approximation of the rates of excise duties on mineral oils, 
the Finland are hereby authorized  to apply exemption from  excise duty for  waste oils which are re-used as 
fuel, either directly after recovery or following a recycling process for waste oils, and the re-use of which is 
subject to duty. 

'  W 

This Decision is addressed to the Finland Republic 

Article 2 

Done at Brussels, 

For the Council 
The President 

OJNoL 316, 31.10.1992, p. 19 

BSN 0254-1475 

COM(95) 93  final 

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